Rule 5A - Registration, furnishing of security, payment of tax and assessment of casual trader (Section 16 A) - Delhi Value Added Tax Rules, 2005

5A Registration, furnishing of security, payment of tax and assessment of casual trader (Section 16 A) (1) A casual trader shall, at least three days before commencing his business in Delhi, make an application in Form DVAT-4A in person or through his authorised agent to the Commissioner. (2) The Commissioner shall, after registration is granted, issue him a registration certificate in Form DVAT-6A along with as many Forms DVAT-34 and DVAT 35 as are reasonably required, against payment of the price thereof if any. (3) Every casual trader shall furnish a return in Form DVAT-16A which shall be accompanied with the proof of payment of tax and unused Forms DVAT-34 and DVAT 35, if any.